Only 3.5% of Italian municipalities (280 out of a total of 7904) lined up alongside the financial administration in 2020, transmitting information to the Revenue Agency that proved useful for identifying evasive and / or elusive behavior. Or rather, this is the number of successful reports that led to a treasury of just under 6.5 million euros in the coffers of the 280 entities involved. A not negligible revenue but which has been subject to constant erosion and which has halved compared to 5 years ago, when the sum of the same contributions was equal to 13.3 million. To sum up the so-called “qualified reports”, based on data released by the Interior Ministry and the Ministry of Economy and Finance, is the Study Center for Local Authorities in a report for Adnkronos. Behind this tool there are potential economic implications, far from trivial. To encourage its use, the legislator has provided for the Municipality that is the author of the report that results in an effective recovery of resources, a share of the revenue that was originally set at 30% of the higher sums relating to tax levies collected on a definitive basis. This percentage was then raised on several occasions, first passing to 33%, then to 50% in 2011, also in relation to the sums collected on a non-definitive basis. Starting in 2012, the limit was then raised to 100%. A measure, the latter, which was born as transitory (and still is) but which has so far been extended from year to year. Despite the decidedly conspicuous incentives, the CSEL notes, local authorities have never been very inclined to make use of this tool. The participation, which has always been modest, is gradually contracting and the Municipalities that have benefited from the fruit of this synergy with the financial administration have almost halved in 5 years. In 2020, as anticipated, there were 280 against 387 in 2019, 393 in 2018, 435 in 2017 and 517 in 2016. A similar downward trend in revenue, which went from 13.3 million in 2016 to 13.2 in 2017. , 11.4 of 2018, 7.7 of 2019, ending with the 6 million and 490,976 of last year. 8 October 2021), the bulk of the resources recovered through this instrument is destined for local authorities in Northern Italy. Mainly driven by Emilia Romagna and Lombardy which alone catalyze 65% of the sums (4,244,843), the North is the recipient of 85.8% of the contributions deriving from the participation of the municipalities in the tax and contribution assessment activities carried out in the 2020. Central Italy follows, with 11.2% and the South, standing at 2.91%. Looking at the individual Regions, the one that definitely stands out from the rest of the country is Emilia Romagna. With 68 municipalities “active in the fight against tax evasion” and € 2,659,337 collected, it alone absorbed more than 40% of the total resources. Lombardy was also on the podium, with 77 entities involved and contributions for 1,585,506 euros, and Liguria (542,691 euros). Following are: Piedmont (534.854), Tuscany (435.635), Veneto (226.932), Marche (185.208) and Lazio (87.408), Calabria (74.819) and Sardinia (47.198). ), Friuli Venezia Giulia (21,387), Campania (21,075), Puglia (20,441), Sicily (12,743), Abruzzo (8,978) and Molise (3,650). 3 Regions are completely absent – Basilicata, Trentino Altro Adige and Valle d’Aosta – which do not appear to have any beneficiaries of the resources in question. Persiceto which, despite its small size (it has only 26992 inhabitants), collected 912.502 euros against 81.820 in Rome, 81912 in Florence, 56541 in Venice, 21025 euros in Naples or 7415 in Padua. An extraordinary result that of San Giovanni in Persiceto which among other things is not unprecedented. Even in the previous two years it was in fact this small Bolognese institution that brought home the most conspicuous contributions in Italy: 1 million 207,344 euros in 2019 and 1,519,052 in 2018. fight against tax evasion in 2020 is Genoa, to which 473,057 euros have been assigned. Then, Turin (404.182), Milan (350.195) and Bologna (309.890). But what exactly are the qualified reports? The institution of the participation of the municipalities in the tax assessment has distant origins. Article 44 of the Dpr. 600/1973 established that local authorities should participate “in the assessment of the incomes of individuals […] availing itself of the collaboration of the tax council if established “. The practice was then relaunched in 2005 with the first attempt at an economic incentive for the Municipalities that participated in the tax assessment activity, providing information “susceptible to use for the purposes of assessing direct and indirect taxation”. it was also confirmed with the so-called “fiscal federalism” implemented by Legislative Decree n. 23/2011 and has been maintained until today. The potential areas of intervention are: trade and professions; urban planning and territory; building ownership and real estate; fictitious residences abroad and availability of assets indicative of contributory capacity. As anticipated, the economic incentives have been gradually increased, reaching 100% of the revenue deriving from each successful report. So why is this tool used only by 3 out of 100 municipalities? An element that certainly constitutes an important brake on the spread of qualified reports is the fact that the procedure to be adopted to forward them is very cumbersome. The reports of the Municipalities must contain the identification data of the subject in relation to which evasive and elusive behaviors are detected “without further logical processing”. Basically, it is not enough to indicate a potential tax evader by giving generic reasons, but the municipal staff must set up a real investigation and this requires long times, qualified personnel and adequate instrumental and technological resources. Therefore, the CSEL stresses, one wonders if, instead of continuing to focus on the “lever of high profit” for the common authors of the reports, it would no longer be profitable to adopt an alternative strategy: lower again the share of revenue but lighten the degree of accuracy expected by the entities, making it possible for the financial administration to investigate the individual suspicious situations.
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